The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

The psychological pollution term comes from the realism that we live in its world. This
realism threatens our privet and the identity of our civilization. There is complete believe that
the literature of psychological pollution is insufficient to cover the whole horizons of this
term.
The psychological pollution has its root in the theories of the development of humanities
within the organization of the history. Some of these theories are the exceptional cultural
theory, the faithfulness theory and the integration theory and the identity losing.
The psychological pollution handles several concepts such as the engagement, the social
decay and the concept of cultural invasion.

Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad, and upon God

The evil of the scholars of jurisprudence is that the reciter and the reciter must have attained the aspects of good grammar and morphology so that he does not make mistakes in the matters of jurisprudence according to the seven readers and others, and they require phonetic, morphological, and grammatical explanations, and this is called aqeed.

Our ancient scholars are known for knowledge and it is linked to narration, and our topic is studied from both sides of narration and knowledge, as it is one of the topics of fundamentals.

The seven readers and others, and his relationship is clear and close

Coronavirus 2019 (COVID-19) pandemic led to a massive global socio-economic tragedy that has impacted the ecosystem. This paper aims to contextualize urban and rural environmental situations during the COVID-19 pandemic in the Middle East and North Africa (MENA) Region.

At the conclusion of my research for this readiness, I am ready to show the most important results I have reached, of which I can mention the most important:
Sheikh Al-Safti was a memorizer and jurist, and all the scientific strokes that he left behind for subsequent generations were in the disciplines of Hanafi jurisprudence, and this does not obscure the opinions of the jurists of other schools of thought. But among them: that these lines continue on a group of fatwas for the later in the gold of Abu Hanifa, may God have mercy on him, and then the books of fatwas usually refer to what is below the evidence.

He has no shock other than the knowledge of jurisprudence; And for this reason, it is due to the fact that the s

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

    אורי-צבי גרינברג, אחד המשוררים היהודים הבולטים במאה ה-20, ולפי מבקרים רבים, היה גרינברג מהמשוררים החלוצים בתקופה שמלאה בחדשנות ובתנודת האירועים הפוליטיים והביטחוניים, באירופה ובמזרח התיכון. גרינברג יליד גליציה ב-1894, גדל במשפחה חסידית, הוא הגר פלסטינה ב-1923, ומשנה ההיא גרינברג נצל את עצמו לעבודה הספרותית והפוליטית ביחד. הוא תרם להקמתם של כתבי-עת והעתונים וכתב יצירות ספרותיות רבות, רובן היו שירים בעלי

Аннотация

      В статье считается национально-культурная специфика и языковое изменчивость выражения заключений в художественном тексте. В настоящее время в изучении художественного текста существует множество взаимодополняющих подходов и концепций, которые способствуют лучшему пониманию его языковых и культурных аспектов. Художественный текст как «воспроизведение» и от

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv